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The item Legal authorities in U.S. federal tax matters : research and interpretation, Peter A. Lowy, Esq. (New York, New York) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library.

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"... explains the fundamentals of federal tax research. In particular, the Portfolio addresses a prerequisite for making sound professional judgments on federal tax issues by describing the many types of authority governing federal tax issues and discussing their precedential value. In addition, the Portfolio explains the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts in later cases. The Portfolio also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers."

"... explains the fundamentals of federal tax research. In particular, the Portfolio addresses a prerequisite for making sound professional judgments on federal tax issues by describing the many types of authority governing federal tax issues and discussing their precedential value. In addition, the Portfolio explains the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts in later cases. The Portfolio also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers."